Minnehaha County: May 5

_________ Minutes _________
THE MINNEHAHA COUNTY COMMISSION CONVENED IN A JOINT SESSION WITH THE SIOUX FALLS CITY COUNCIL AT 5:00 P.M., April 27, 2021, pursuant to adjournment on April 27, 2021. Commissioners present were: Barth, Bender, Beninga, and Heiberger. Commissioner Karsky was absent. Also present was Rhonda Bennett, Deputy Auditor. 
City Council Members present: Erickson, Jensen, Selberg, Soehl, and Berkke. Council Members absent: Kiley, Neitzert and Starr. Mayor Paul TenHaken was absent.
Vice-Chair Heiberger called the meeting to order.
MOTION by Barth, seconded by Beninga, to approve the agenda.  4 ayes. The City concurred.
Jason Beaver, Planning & Development for the City of Sioux Falls, ask for approval the following resolution:
RESOLUTION MC 21-22
A RESOLUTION OF MINNEHAHA COUNTY APPROVING THE PRELIMINARY PLAN OF SHATTERS 4TH ADDITION.
WHEREAS, the Preliminary Subdivision Plan contains multiple subdivided lots; and
WHEREAS, the subject property is located within the joint jurisdictional area between the City of Sioux Falls and the Minnehaha County; and 
WHEREAS, a hearing on such Plan was held before the Joint Minnehaha County and Sioux Falls Planning Commission on March 22nd, 2021, at which time the Minnehaha County Planning Commission considered the Plan and accompanying documents and did unanimously recommend approval of the Plan; and WHEREAS the Minnehaha County Commission having considered the Plan and accompanying documents and the recommendation as submitted by the Minnehaha County Planning Commission and determined that the requirements of the Minnehaha County subdivision ordinance have been met; NOW, THEREFORE, BE IT RESOLVED BY MINNEHAHA COUNTY, SOUTH DAKOTA, that the preliminary plan layout known and described as: Shatters Fourth Addition located in the Southeast Quarter of the Southwest Quarter (SE1/4, SW1/4), Section Twenty-Eight, Township 102N, Range Fifty West of the Fifth P.M., Minnehaha County, South Dakota, and as more particularly described in the Petition and accompanying documents, is approved on such terms and conditions as set forth herein, including that approval of this Preliminary Subdivision Plan shall be effective for a period of three years.  Prior to the expiration of such three years, approval of the subdivision plat or a portion thereof must have been obtained from the Minnehaha County Commission.  Any plan which has not received approval for all or a portion of it within the period of time set forth herein shall be null and void, and the developer shall be required to resubmit a new plan for preliminary approval subject to any new subdivision requirements.
The County Auditor is hereby directed to endorse on such plan a copy of this Resolution and certify the same thereon.
Adopted this 27th day of April, 2021
MINNEHAHA COUNTY
Cindy Heiberger,
Vice-Chair, Board of County Commissioners
ATTEST:
Bennett Kyte
County Auditor
MOTION by Beninga, seconded by Barth, to approve the resolution. 4 ayes. The City concurred.
BREIFING
Bill Hoskins, Museum Director, presented the Museum Enterprise Fund Annual Report for 2020. The fund receives revenues and accounts for expenses associated museum system. The fund is used to support two staff positions. 
MOTION by Beninga, seconded by Bender, to adjourn. 4 ayes. The City concurred.
The Commission adjourned until 9:00 a.m. on Tuesday, May 4, 2021.
APPROVED BY THE COMMISSION:
Cindy Heiberger 
Vice-Chair
ATTEST:
Rhonda Bennett
Deputy County Auditor
Published at the approximate cost of $37.15.
May 5, 2021
 
_________ Minutes _________
THE MINNEHAHA COUNTY COMMISSION CONVENED AT 9:00 A.M. April 27, 2021, pursuant to adjournment on April 20, 2021. Commissioners present were: Barth, Bender, Beninga, and Heiberger. Also present were Rhonda Bennett, Deputy Auditor, and Eric Bogue, Chief Civil Deputy State’s Attorney.
MOTION by Beninga, seconded by Barth, to approve the agenda. 4 ayes.  
MINUTES APPROVAL MOTION by Barth, seconded by Beninga, to approve the April 19, 2021, Commission Minutes.  4 ayes. MOTION by Barth, seconded by Bender, to approve the April 20, 2021, Commission Minutes.  4 ayes. MOTION by Barth, seconded by Beninga, to approve the April 21, 2021, Commission Minutes.  4 ayes.
MOTION by Barth, seconded by Beninga, to approve the April 22, 2021, Commission Minutes.  4 ayes.
VOUCHERS TO BE PAID
MOTION by Barth, seconded by Bender, to approve the following bills totaling $550,247.82. 4 ayes. 
Vendor Description Amount A&B Business Lease-Rental Agmt 402.84, A&B Business Maint Contracts 75.75, A&B Business Office Sup 224.09, Airway Svc Auto/Small Equip 432.39, Airway Svc Gas Oil & Diesel 127.58, American Fence Juvenile Detention Ctr 17,412.28, American Planning Memberships 690.00, Anderson, Jennifer Bd Evals (Minnehaha) 4,509.98, Andrew Berg Taxable Meal Allowances 18.00. Automatic Building Maint Contracts 1,031.00, Avera Heart Hospital Hospitals 836.83, Avera Mckennan Contract Svcs 1,802.83, Avera Mckennan Hospitals 16,686.20, Avera Mckennan Other Medical Svcs 203.60. Avera Mckennan Physicians 1,296.05, Avera Mckennan Professional Svcs 750.00, Avera Mckennan Psych Evals 750.00, Billion Empire Motor Auto/Small Equip 286.85, Brandt, Kristi A Court Reporters 68.00, Brende & Meadors Attorney Fees 633.30, Brent Albers Business Travel 130.00, Butler Machinery Heavy Equip Repairs & Maint 163.61, Century Business Pro Lease-Rental Agmt 190.29, Centurylink Telephone 58.83, Centurylink Telephone 18.60, Certified Languages Interpreters 140.25, Chagolla, Albert Interpreters 74.97, Computer Forensic Professional Svcs 1,470.00, Concrete Materials Bldg/Yard Repair & Maint 218.60, Constellation Natural Gas 15,560.56, Cranbrook, Katheryn Professional Svcs 4,000.00, Cummins Inc Outside Repair 123.84, Dakotaland Autoglass Auto/Small Equip 350.00, Dalsin Inc JDC Maint 465.00, Dash Medical Gloves Kitchen/Cleaning Sup 463.80, Dean Schaefer Court Court Reporters 276.00, Dell Marketing Office Sup 183.39, Denherder Law Office Attorney Fees 145.50, Driveline Svc Auto/Small Equip 97.14, Dufault, Helena Bd Evals (Minnehaha) 517.50. Eich Law Child Defense Attorney 4,166.67, Electric Supply Data Processing Equip 733.77. English Law Attorney Fees 6,000.00, Family Svc Insurance-Other Costs 350.00, First National Bank Clinics - Auxiliary Svcs 225.00, Galls Quartermaster Other Sup 135.96, Galls Quartermaster Uniform Allowance 673.14, Gaylord Bros Program Activities 527.23, George, Aaron Welfare Rent 500.00, Graham Tire Auto/Small Equip 374.00, Graham Tire Auto/Small Equip 584.04, Griesse, Chris Road Maint & Material 8,500.00, Gunner, Andrea Court Reporters 81.60, Guzman, Sandra V Interpreters 50.00, Hartford’S Best Pain Auto/Small Equip 1,267.70, Heiberger, Cindy Business Travel 429.44, Heimdal, Marie Ann Court Reporters 65.00, Helseth, Ramona G. Bd Exp Fees (Minnehaha) 192.00, Henry Carlson Building Repairs & Maint 2,671.05, Henry Carlson Repair/Renovations 27,061.71, Hidden Hills Apt Welfare Rent 500.00, High Point Networks Consultants 87.50, Horn Law Attorney Fees 409.80, Hyvee MacArthur SJC Grant 109.00. I State Truck Center Truck Repairs & Maint 143.78, Ideal Yardware Road Maint & Material 156.00, Interstate Office Office Sup 187.39, Is Restaurant Equip Jail Repairs & Maint 764.25, Jcl Solutions Inmate Sup 822.96, Jcl Solutions Kitchen/Cleaning Sup 534.41, Jeff Larson Law Attorney Fees 3,811.04, Jefferson Partners L Transportation 1,045.00, Jered Broesder Business Travel 112.00, Jlg Architects Administration Bldg 38,262.50, Jlg Architects Proceeds Of COP 38,262.50, Johnson, Richard L Attorney Fees 1,980.82, Joseph Maeschen Taxable Meal Allowances 40.00. Karl’S Tv Comm Equip 4,769.85, Katterhagen, Mark Bd Exp Fees (Yankton) 33.00, Knecht, Andrew J Attorney Fees 756.60, Kruse Law Office Child Defense Attorney 4,166.67, Kyra Enterprises Motels 625.00, Lacroix Law Attorney Fees 217.80, Laughlin Law Attorney Fees 852.60, Lewis & Clark Behav Bd Evals (Yankton) 2,024.00, Lewno Law Bd Exp Fees (Yankton) 343.02, Lockwood & Zahrbock Attorney Fees 1,927.55, Lockwood, Darcy Bd Exp Fees (Yankton) 33.00, Lopez, Rebeca Interpreters 25.00, Loving, Philip Bd Evals (Minnehaha) 5,225.09, Luther, Jeff Medical Director 2,500.00, Malloy Electric Correction Ctr Repairs & Maint 22.42, Manatron Professional Svcs 59,710.96, Microfilm Imaging Sy Software 7,350.00, Midamerican Energy Natural Gas 436.61, Midland Jail Repairs & Maint 266.35, Minnehaha Other Sup 135.00, Muller, Carol Business Travel 126.47, Murray Properties Welfare Rent 500.00, National Testing Recruitment 715.00, Natz, Robert J Welfare Rent 600.00, Pennington County Attorney Fees 80.00, Pennington County Bd Exp Fees (Yankton) 135.00, Pioneer Enterprises Burials 4,000.00, Prestox Outside Repair 249.00, Prestox Professional Svcs 61.00, Price, Thomas L Psych Evals 2,400.00, Pride Neon Auto/Small Equip 105.00, Qualified Presort Postage 137.63, Rdo Constr Heavy Equip Repairs & Maint 2,386.45, Rebecca Martell Taxable Meal Allowances 18.00. Redwood Toxicology L Testing Sup 870.00, Reynolds Law Child Defense Attorney 4,166.67, Salem, Karla R Bd Evals (Minnehaha) 5,692.50, Sanford Clinic Contract Svcs 25,936.17, Sanford Clinic Other Medical Svcs 306.60. Schmuck, Jan Bd Exp Fees (Minnehaha) 240.00, Sd Human Svc Clinics - Auxiliary Svcs 24.00, SF Specialty Professional Svcs 518.00, Sherwin Williams Building Repairs & Maint 56.20, Short Elliott Hendr Architects & Engineers 12,775.12, Sioux Area Metro Bus Passes 5,510.56, Sioux Empire Fair Misc Exp 12,500.00, Sioux Falls Area Hum Misc Exp 3,217.04, Sioux Falls City Electricity 12,457.53, Sioux Falls City Water - Sewer 14,348.40, Sioux Falls Treat Pharmacy-MAT 238.00, Sisson Printing Office Sup 199.28, Southeastern Behav Crisis Intervention Program 5,243.13, Southeastern Behav Drug Court 5,000.00, Southeastern Behav Mental Health Court 5,000.00, Southeastern Behav Misc Exp 42,367.00, State Of SD Amts Held-Daily Scram 6,781.00, State Of SD Amts Held-Remote Breath 1,444.00, State Of SD Data Comms 255.00, State Of SD Inmate Sup 22.97, State Of SD Outside Repair 5.25, State Of SD Professional Svcs 129.75, State Of SD Telephone 852.00, Summit Food Svc Child Care Food 544.62. Summit Food Svc Inmate Sup 49.06, Summit Food Svc School Lunch Program 912.12. Surgical Inst Contract Svcs 361.80, Tactical Sol Comm Equip Repair 794.00. Thomson Reuters Legal Research 1,671.05, Triangle Prop Welfare Rent 500.00, Tri-State Nursing Professional Svcs 2,888.81, Two Way Sol Comm Equip Repair 423.96. Tzadik Sioux Falls Welfare Rent 174.33, Tzadik Sioux Falls Welfare Rent 307.92, Vuong Law Attorney Fees 590.50, Vuong Law Child Defense Attorney 247.50. Wagner, Heidi Bd Evals (Minnehaha) 220.00. Walmart Stores Pharmacies 60.92, Washington Pavilion MacArthur SJC Grant 214.80. Weerheim Law Bd Exp Fees (Minnehaha) 2,242.00, Weerheim Law Crisis Intervention Program 57.00. Wheelco Truck Repairs & Maint 36.80, Woods Fuller Shultz Professional Svcs 3,508.60, Xcel Energy Electricity 49,263.18, Yankton County Attorney Fees 1,285.90, Yankton County Return Of Svc 100.00, April 2021 Salaries Paid by Department: Commission $32,560.58, Auditor $54,290.68, Treasurer $82,979.78, Information Technology $79,000.84, States Attorney $344,551.53, Public Defender $201,367.79, Public Advocate $69,738.41, Facilities Salaries $53,688.39, Equalization $83,066.21, Register Of Deeds $52,784.23, Human Resources $27,326.59, Sheriff $1,125,020.97, Juvenile Detention Ctr $160,812.84, Highway $132,766.69, Human Services $135,056.54, Museum $70,161.87, Planning $39,225.00, Extensio$2,808.01
PERSONNEL ACTIONS
MOTION by Bender, seconded by Barth, to approve the following personnel changes. 4 ayes.
New Hires
1. Jonathan Kayl, seasonal Grounds Worker, Facilities Department, $14.50/hour effective 5/3/2021.
2. Grace Dixon, variable hour Museum Aide, Museum, $9.70/hour effective 5/4/2021.
3. Ailin Montgomery, variable hour Museum Aide, Museum, $9.70/hour effective 5/4/2021.
4. Kayla Moss, variable hour Museum Aide, Museum, $9.70/hour effective 5/4/2021.
5. Daniel Schorr, seasonal Code Enforcement Assistant, Planning Department, $14.00/hour effective 4/27/2021.
6. Elizabeth Bieber, Records Technician, Register of Deeds, $17.55/hour (10/2) effective 5/3/2021.
Promotions
1. To promote Vicki Fuglsby from Senior Records Technician to Administrative Records Specialist, Register of Deeds, $28.06/hour (14/13) effective 5/1/2021.
2. To promote Lori Ebright from Records Technician to Senior Records Technician, Register of Deeds, $21.92/hour (12/7) effective 5/1/2021.
Step Increases
1. Katherine Richardson, Veteran Service Officer, Human Services Department, $24.80/hour (16/4) effective 4/24/2021.
ABATEMENTS 
1. MOTION by Barth, seconded by Beninga to abate the following Parcel #57801, South West Storage, 2020 Property Taxes, $2,395.84. By roll call vote: 4 ayes.
2. MOTION by Barth, seconded by Beninga to abate the following Parcel #38435, Sayd Abdul Qader Sadat 2020 Property Taxes, $5,108.02. By roll call vote: 4 ayes.
3. MOTION by Barth, seconded by Bender, to abate the following Parcel # 91429, 2020 Property Taxes, $8,172.06 and Parcel #24696, 2020 Property Taxes, $93,439.70, for the SD Military Heritage Alliance, Inc. By roll call vote: 4 ayes.
4. MOTION by Bender, seconded by Beninga to abate the following Parcel # 50639, 2019 Property Taxes, $336.60 and 2020 Property Taxes, $548.42 for Augustana University. By roll call vote: 3 ayes. Barth voted nay.
5. MOTION by Barth, seconded by Beninga to abate the following Parcel # 91416, 2019 Property Taxes, $1333.26 and 2020 Property Taxes, $13,100.38 for Dakotabilities. By roll call vote: 4 ayes.
NOTICES
MOTION by Barth, seconded by Bender, to authorize the Auditor to Publish Notice of Hearing May, 25th 2021 for a Retail On-Site Sale Malt Beverage and SD Wine License Application submitted by MZT L. 4 ayes.
Upon the request of Jacob Maras, MOTION by Barth, seconded by Bender, to hear the Second Reading of an Ordinance Providing for the Establishment of Speed Zones. This proposed ordinance would replace MC20-66. The purpose of making this change is to add a speed zone on Hwy 136 (60th Street North) from Sioux
Falls City limits east to Redwood Boulevard. It also adds a speed zone on Hwy 111
(483rd Ave) south of SD Hwy 42 to improve safety.  4 ayes 
BREIFING
Judge Robin Houwman gave a presentation on the Second Judicial Court. She highlighted the number of visitors, cases, and employees. 2020 Changes included Remote Video appearances, upgraded Electronic Security Systems, and the reduction in time the Jail Courtroom has provided. 
Judge Robin Houwman also gave a presentation on the MacArthur Safety & Justice Challenge Grant.  She highlighted the Pretrial Services and Alliance funded Services provided by the grant. This grant usage is tailored to fit South Dakota needs. The University of South Dakota School of Family Medicine is administering this grant.
Kari Benz, Director of Human Services, gave a presentation on Human Services Department. She provided a review of the challenges that impacted 2020, changes allowing the department to move forward in 2021, and the impact to the 2022 Budget. Community Impact is being addressed through accessibility, collaboration, and reporting. 
Ben Kyte, Auditor, presented a briefing on the American Rescue Plan Stimulus Fund. The Auditor’s Office estimates that Minnehaha County will be allocated $37.5 million in funds. Minnehaha County is awaiting further guidance from the U.S. Treasury on the allowable use of these funds. 
LIAISON REPORTS
Commissioner Jeff Barth provided information on the Planning Committees approval of a Fireworks Stand permanent building with sprinkler system that will be located near the Split Rock Fire Department. 
NEW BUSINESS
Commissioner Gerald Beninga informed the meeting that he was asked to partake in the Juvenile Justice Oversight Committee. 
MOTION by Barth, seconded by Bender, to recess the Minnehaha County Commission Meeting at 10:20 a.m. 4 ayes.
MOTION by Barth, seconded by Bender, to enter into Executive Session pursuant to SDCL 1-25-2 (1), (3) and (4). 4 ayes.  
MOTION by Beninga, seconded by Barth, to adjourn.  4ayes.  
The Commission adjourned until 5:00 p.m. on Tuesday April 27, 2021. 
 APPROVED BY THE COMMISSION:
Dean Karsky
Chair
ATTEST:
Rhonda Bennett
Deputy Auditor
Published at the approximate cost of $263.16.
May 5, 2021
 
__________ Notice __________
NOTICE OF HEARING UPON APPLICATION FOR A SPECIAL ON-SALE WINE RETAILERS LICENSE
Notice is hereby given that a hearing will be held in the Minnehaha County Commission Meeting Room, County Administration Building, 415 N. Dakota Ave., Sioux Falls, South Dakota on May 25, 2021, at or after 9:00 a.m., to consider the application for the following Special On-Sale Wine Retailers License:
NAME
Siouxland Renaissance
Association/Siouxland
Renaissance Festival
LOCATION
W.H. Lyon Fairgrounds
4000 W 12th Street, SF
Parcel #53939
DATES OF EVENT
June 5 & 6, 2021
At which time and place anyone interested may appear to file objections to the granting of the same.
Dated at Sioux Falls, South Dakota, this 27th day of April 2021.
Ben Kyte, County Auditor
Published at the approximate cost of $9.82
May 5, 2021
 
__________ Notice __________
NOTICE OF HEARING UPON APPLICATIONS FOR SALE OF ALCOHOLIC BEVERAGES
Notice is hereby given that a hearing will be held in the Minnehaha County Commission Meeting Room, County Administration Building, 415 N. Dakota Ave., Sioux Falls, South Dakota on 25th May, 2021 at 9:00 a.m., to consider a renewal application for the following:
NAME
MZT LLC
Dba Pump N Pak
46597 267th Street
Sioux Falls, SD 57106-6905
LEGAL DESCRIPTION                    
N 250’ E 500’ of Tract 1
of Matzen’s Addition
NE1/4 36-101-51
LICENSE TYPE
Retail On-Off Sale
Malt Beverage & SD Farm Wine
2021-2022 License Year
At which time and place anyone interested may appear to file objections to the granting of the same.
Dated at Sioux Falls, South Dakota, this 27th day of April, 2021.
Bennett Kyte, County Auditor
Published at the approximate cost of $9.82
May 5, 2021
 
_________ Minutes _________
MINUTES of the BOARD OF MINNEHAHA COUNTY COMMISSIONERS SITTING AS A COUNTY BOARD OF EQUALIZATION
4/13/2021   9:45 AM
Jeff Barth, Gerald Beninga, Dean Karsky, Jean Bender present. MOTION by Barth, seconded by Beninga, to convene as a County Board of Equalization and subscribe to an oath as Members of the Board of Equalization. 4 ayes. MOTION by Barth, seconded by Beninga, to approve the agenda. 4 ayes. MOTION by Barth, seconded by Beniga, to direct the Director of Equalization to correct errors and make necessary changes for the year 2021 pursuant to SDCL § 10 11 26. 4 ayes. MOTION by Bender, seconded by Barth, to direct the Director of Equalization to add omitted property to the assessment rolls of the County pursuant to SDCL 10‑11‑2 through 10‑11‑8. 4 ayes. MOTION by Barth, seconded by Beninga, in compliance with SDCL § 10 6A 2, allow the Director of Equalization to make changes for elderly low-income assistance freeze for 2021 as certified by the Minnehaha County Treasurer. 4 ayes. MOTION by Barth, seconded  by Bender, in compliance with SDCL § 1 19B 25, allow the Director of Equalization to make the necessary changes in value for the qualifying Historical properties. 4 ayes. MOTION by Bender, seconded by Barth, to give the Director of Equalization authorization to make the necessary changes in value for those properties qualifying for the Discretionary formula under SDCL § 10 6 35.2. 4 ayes. MOTION by Beninga, seconded by Barth, to give the Director of Equalization authorization to exempt a portion of those properties qualifying for the partial exemption of dwellings owned by certain disabled veterans under SDCL § 10 4 40. 4 ayes. MOTION by Barth, seconded by Bender, to give the Director of Equalization authorization to exempt properties qualifying for energy exemption in accordance with SDCL § 10 4 44.  4 ayes. MOTION by Beninga, seconded by Bender, to adjust all appealed properties to their actual sale value; if taken place during the last assessment year and confirmed an armed length transaction by the Director of Equalization. 4 ayes. MOTION by Beninga, seconded by Barth, to give the Director of Equalization authorization to make necessary changes for owner occupancy. 4 ayes. MOTION by Bender, seconded by Barth, to review and give the Director of Equalization authorization to apply exemptions on the properties qualifying for the tax exempt status per applications received for 2021. 3 ayes. Beninga recused himself.
Rec‑id: 60143
County Appeal: 11
Taxpayer: CITY OF CROOKS REDEVELOPMENT COMMISSION, THE
Legal: ALLANTOWNE ADDN TO CITY OF CROOKS
Description: (EX N90)
Lot: 3A Block: 1
Motion by: Bender Seconded by: Barth to approve the following: No Change. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 91416
County Appeal: 12
Taxpayer: DAKOTABILITIES INC
Legal: WEST EGGER STEEL ADDITION TO THE CITY OF SIOUX FALLS
Description: TRACT 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $69,700 to $0.   Changed Na‑Bldg Value from $630,200 to $0.  Changed Total Value from $699,900 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 92875
County Appeal: 13
Taxpayer: LACEY VILLAGE TOWNHOMES LTD PARTNERSHIP
Legal: LACEYS HOMESTEAD ADDN TO CITY OF SIOUX FALLS
Description: (EX H‑1)
Lot: 4B Block:
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $272,100 to $0.   Changed Na‑Bldg Value from $2,704,300 to $0.  Changed Total Value from  $2,976,400 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 25802
County Appeal: 14
Taxpayer: IRVING CENTER APARTMENTS LTD PARTNERSHIP
Legal: BENNETT’S 1ST ADDN TO CITY OF SIOUX FALLS
Description: TRACT 1
Lot: Block: 5
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $161,500 to $0.   Changed Na‑Bldg Value from $972,700 to $0.  Changed Total Value from $1,134,200 To $0. Commissioner Beninga Abstained.
Ayes: 0 Nays: 0
Rec‑id: 24696
County Appeal: 15
Taxpayer: SOUTH DAKOTA MILITARY HERITAGE ALLIANCE INC
Legal: AIRPORT ADDN TO CITY OF SIOUX FALLS
Description: ALL LOTS 4, 5, 12, 13, 14A, 17, 18 W75 LOTS 6 & 16 & S20 LOTS 9, 10 &
Lot: 11 Block: 55
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $511,700 to $0.   Changed Na‑Bldg Value from $4,572,600 to $0.  Changed Total Value from  $5,084,300 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 91429
County Appeal: 16
Taxpayer: SOUTH DAKOTA MILITARY HERITAGE ALLIANCE INC
Legal: AIRPORT ADDN TO CITY OF SIOUX FALLS
Description: TRACT 1
Lot: Block: 55
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $161,600 to $0.   Changed Na‑Bldg Value from $275,000 to $0.  Changed Total Value from 
$436,600 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 26339
County Appeal: 17
Taxpayer: SOUTH DAKOTA ACHIEVE
Legal: BERRY’S, TOM TO SOUTH SIOUX FALLS
Description: E 125’ N 110.8’
Lot: Block: 9
Motion by: Bender Seconded by: Barth to approve the following: No Change. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93802
County Appeal: 18
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 16 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $22,600 to $0.  Changed Total Value from $22,600 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93803
County Appeal: 19
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 17 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $25,300 to $0.  Changed Total Value from $25,300 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93804
County Appeal: 20
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 18 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $20,900 to $0.  Changed Total Value from $20,900 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93805
County Appeal: 21
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 19 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $27,200 to $0.  Changed Total Value from $27,200 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93806
County Appeal: 22
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 20 Block: 1
Motion by: Bender Seconded by: Barth to approve the following:
Changed Na‑Land Value from $25,300 to $0.  Changed Total Value from $25,300 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93807
County Appeal: 23
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 21 Block: 1
Motion by: Bender Seconded by: Barth to approve the following:
Changed Na‑Land Value from $26,800 to $0.  Changed Total Value from $26,800 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93808
County Appeal: 24
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 22 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $36,100 to $0.  Changed Total Value from $36,100 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93809
County Appeal: 25
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 23 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $26,200 to $0.  Changed Total Value from $26,200 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93810
County Appeal: 26
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 24 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $26,400 to $0.  Changed Total Value from $26,400 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93811
County Appeal: 27
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 25 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $32,400 to $0.  Changed Total Value from $32,400 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93812
County Appeal: 28
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 26 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $26,100 to $0.  Changed Total Value from $26,100 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93813
County Appeal: 29
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 27 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $24,100 to $0.  Changed Total Value from $24,100 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93814
County Appeal: 30
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 28 Block: 1
Motion by: Bender Seconded by: Barth to approve the following:
Changed Na‑Land Value from $19,600 to $0.  Changed Total Value from $19,600 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93815
County Appeal: 31
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 29 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $24,500 to $0.  Changed Total Value from $24,500 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93816
County Appeal: 32
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 30 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $22,200 to $0.  Changed Total Value from $22,200 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93817
County Appeal: 33
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 31 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $19,400 to $0.  Changed Total Value from $19,400 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93818
County Appeal: 34
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 32 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $19,300 to $0.  Changed Total Value from $19,300 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93819
County Appeal: 35
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 33 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $22,000 to $0.  Changed Total Value from $22,000 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93820
County Appeal: 36
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 34 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $22,200 to $0.  Changed Total Value from $22,200 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93821
County Appeal: 37
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 35 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $22,200 to $0.  Changed Total Value from $22,200 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93822
County Appeal: 38
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 36 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $22,200 to $0.  Changed Total Value from $22,200 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93823
County Appeal: 39
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 37 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $22,200 to $0.  Changed Total Value from $22,200 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93824
County Appeal: 40
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 38 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $22,200 to $0.  Changed Total Value from $22,200 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93825
County Appeal: 41
Taxpayer: SOUTH EASTERN DEVELOPMENT FOUNDATION
Legal: GRANDVIEW PARK ADDN TO CITY OF SIOUX FALLS
Lot: 39 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $22,500 to $0.  Changed Total Value from $22,500 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 15662
County Appeal: 42
Taxpayer: SIOUX FALLS DEVELOPMENT FOUNDATION INC
Legal: 24‑102‑50 SIOUX FALLS CITY UNPLATTED
Description: E1/2 SE1/4 (EX LOT H‑21 & EX E133 S183 & EX MCROSSAN ADDN & EX FOUNDATION PARK ADDN &  EX ROW)
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $1,219,100 to $469,100.  Changed Total Value from $1,219,100 To $469,100. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 50639
County Appeal: 43
Taxpayer: AUGUSTANA UNIVERSITY ATTN: CAROL SPILLUM
Legal: UNIVERSITY 2ND ADDN TO CITY OF SIOUX FALLS
Description: W1/2 VAC ALLEY &
Lot: 15 Block: 25
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $29,300 to $0.  Changed Total Value from $29,300 To $0.  Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 80851
County Appeal: 44
Taxpayer: NORTHWEST DISTRICT OF THE WESLEYAN CHURCH, THE
Legal: FRENCH CREEK 2ND ADDN TO CITY OF BRANDON
Lot:   4 Block: 6
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $323,400 to $0.  Changed Total Value from $323,400 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 93753
County Appeal: 45
Taxpayer: RIVER COMMUNITY CHURCH
Legal: BALTIC CITY ORIGINAL PLAT
Description: TRACT 2 KTP ADDN
Motion by: Bender Seconded by: Barth to approve the following:
Changed Na‑Land Value from $6,800 to $0.  Changed Total Value from $6,800 To $0.  Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 75572
County Appeal: 46
Taxpayer: RIVER COMMUNITY CHURCH
Legal: BALTIC CITY ORIGINAL PLAT
Description: E40’ S75’ LOT 13 & W5’ S75’
Lot: 14 Block: 1
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $4,600 to $0.   Changed Na‑Bldg Value from $72,300 to $0.  Changed Total Value from $76,900 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 88827
County Appeal: 47
Taxpayer: SURE FOUNDATION LUTHERAN CHURCH
Legal: THE BLUFFS ADDN TO CITY OF BRANDON
Lot:   2 Block: 14
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $55,900 to $0.   Changed Na‑Bldg Value from $368,200 to $0.  Changed Total Value from $424,100 To $0. Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 25704
County Appeal: 48
Taxpayer: AVERA MCKENNAN
Legal: BELMONT ADDN TO CITY OF SIOUX FALLS
Description: THRU LOT 195 & LOTS 216 THRU 219 INCLUDING VACATED ALLEY FROM S ROW LINE OF E 24TH ST
Lot: 192 Block:
Motion by: Bender Seconded by: Barth to approve the following: No Change.  Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 42975
County Appeal: 49
Taxpayer: DIRECT LINE INC
Legal: J L PHILLIPS ADDN TO CITY OF SIOUX FALLS
Description: E 22’ W 66’ 1 &
Lot:   2 Block: 9
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $24,200 to $0.   Changed Na‑Bldg Value from $134,400 to $0.  Changed Total Value from $158,600 To $0.  Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 81367
County Appeal: 50
Taxpayer: TRANSFIGURATION GREEK ORTHODOX CHURCH
Legal: EAST BENSON ADDITION TO THE CITY OF SIOUX FALLS
Description: TRACT 4
Motion by: Bender Seconded by: Beninga to approve the following: No Change. Denied.
Ayes: 3 Nays: 1 ‑ Jeff Barth
Rec‑id: 92910
County Appeal: 51
Taxpayer: TRANSFIGURATION GREEK ORTHODOX CHURCH
Legal: SIOUX EMPIRE DEVELOPMENT PARK 8 ADDN TO CITY OF SIOUX FALLS
Description: TRACT C
Motion by: Bender Seconded by: Beninga to approve the following: No Change. Denied.
Ayes: 3 Nays: 1 ‑ Jeff Barth
Rec‑id: 55447
County Appeal: 52
Taxpayer: EAST DAKOTA EDUCATIONAL FOUNDATION
Legal: BEADLE GREENWAY ADDN TO CITY OF SIOUX FALLS
Description: S1/2 VAC 13TH ST LYING ADJ & VAC 8TH AVE (EX W30’) LYING ADJ TO TR 1 BEADLE GREENWAY ADDN & PARCEL “A” BEING A PARCEL LYING E OF VAC 8TH AVE & TRACT 9
Motion by: Barth Seconded by: Bender to approve the following: Changed Na‑Land Value from $143,100 to $0.   Changed Na‑Bldg Value from $3,040,900 to $0.  Changed Total Value from  $3,184,000 To $0. Taxable Value was $0.00 and Remains $0.00  Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 54246
County Appeal: 53
Taxpayer: CHRIST REFORMED CHURCH
Legal: 28‑101‑49 SIOUX FALLS CITY UNPLATTED
Description: CO AUD SUB SW1/4 S1/2 TRACT 2
Motion by: Barth Seconded by: Bender to approve the following: Changed Na‑Land Value from $116,200 to $0.   Changed Na‑Bldg Value from $412,300 to $0.  Changed Total Value from $528,500 To $0.  Taxable Value was $0.00 and Remains $0.00  Commissioner Beninga Abstained.
Ayes: 0 Nays: 0
Rec‑id: 57450
County Appeal: 54
Taxpayer: CROSS POINTE BAPTIST CHURCH
Legal: MARION HEIGHTS ADDN TO CITY OF SIOUX FALLS
Lot:   1 Block:
Motion by: Barth Seconded by: Bender to approve the following: Changed Na‑Land Value from $91,200 to $0.   Changed Na‑Bldg Value from $2,480,200 to $0.  Changed Total Value from  $2,571,400 To $0. Taxable Value was $0.00 and Remains $0.00  Commissioner Beninga Abstained.
Ayes: 3 Nays: 0
Rec‑id: 46999
County Appeal: 3
Taxpayer: SATO LLC
Legal: SMITH’S, F.A. ADDN TO CITY OF SIOUX FALLS
Description: E1/2 TRACT 10 & LOT 9A BLK 2 & E1/2
Lot: Block: 2
Motion by: Beninga Seconded by: Bender to approve the following: Changed Na‑Bldg Value from $1,008,900 to $679,100.  Changed Total Value from $1,329,800 To $1,000,000. Good Sale.
Ayes: 4 Nays: 0
Rec‑id: 86118
County Appeal: 4
Taxpayer: JOHNSON, GREG & AMY
Legal: CRESSWOOD ADDITION TO THE CITY OF HARTFORD
Lot:   2 Block: 10
Motion by: Beninga Seconded by: Bender to approve the following: Changed Na‑Bldg Value from $417,400 to $360,500.  Changed Total Value from $456,900 To $400,000. Good Sale.
Ayes: 4 Nays: 0
Rec‑id: 26225
County Appeal: 55
Taxpayer: DWIRE, KATHERINE & MATTHEW BLACK
Legal: BENNETT’S 2ND ADDN TO CITY OF SIOUX FALLS
Description: R F PETTIGREW SUB S 45’ 28, 29 &
Lot: 30 Block: 36
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Land Value from $14,300 to $0.   Changed Na‑Bldg Value from $128,500 to $0.  Changed Total Value from $142,800 To $0.
Ayes: 0 Nays: 0
Rec‑id: 66538
County Appeal: 56
Taxpayer: SMITH, JEFFREY A & CHRISTINA K
Legal: TALLGRASS VILLAGE ADDN TO CITY OF BRANDON
Lot: 10A Block: 2
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $318,700 to $168,700.  Changed Total Value from $363,700 To $213,700.
Ayes: 4 Nays: 0
Rec‑id: 60956
County Appeal: 57
Taxpayer: BULL, SCOTT W & SUSAN C
Legal: OAK WOOD PARK ADDN TO CITY OF SIOUX FALLS
Lot: 2A Block: 47B
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $308,400 to $158,400.  Changed Total Value from $346,500 To $196,500.
Ayes: 4 Nays: 0
Rec‑id: 86942
County Appeal: 58
Taxpayer: PAJA, ALFRED I & FEMMIE A
Legal: PRAIRIE GARDENS ADDN TO CITY OF SIOUX FALLS
Lot: 23 Block: 27
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $283,500 to $133,500.  Changed Total Value from $335,600 To $185,600.
Ayes: 4 Nays: 0
Rec‑id: 36621
County Appeal: 59
Taxpayer: BLEEKER, RICHARD TODD
Legal: HOMESTEAD TRAILS TO CITY OF SIOUX FALLS
Lot:   6 Block: 7
Motion by: Beninga Seconded by: Barth to approve the following:
Changed Na‑Land Value from $29,600 to $23,800.   Changed Na‑Bldg Value from $144,200 to $0.  Changed Total Value from $173,800 To $23,800.
Ayes: 4 Nays: 0
Rec‑id: 17912
County Appeal: 60
Taxpayer: SCHROEDER, DONALD J TR AGREEM & MARY C WHITE‑SCHROEDER TR AG
Legal: GRAND MEADOW TOWNSHIP  103‑51
Description: NE1/4 NE1/4 NE1/4 & TRACT 1 SCHROEDER’S ADDITION NE1/4 NE1/4 NE1/4 14 103 51
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $219,600 to $69,600.  Changed Total Value from $293,300 To $143,300.
Ayes: 4 Nays: 0
Rec‑id: 23404
County Appeal: 61
Taxpayer: JUDISH, DAVID H
Legal: HARTFORD CITY PROPER
Description: SUBDIVISION BLOCK 5
Lot:   6 Block:
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Land Value from $32,400 to $12,400.   Changed Na‑Bldg Value from $130,000 to $0.  Changed Total Value from $162,400 To $12,400.
Ayes: 4 Nays: 0
Rec‑id: 61578
County Appeal: 62
Taxpayer: COLE, ANTHONY
Legal: BROOKFIELD ESTATES TO CITY OF SIOUX FALLS
Lot:   4 Block: 3
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $169,500 to $19,500.  Changed Total Value from $199,900 To $49,900.
Ayes: 4 Nays:
Rec‑id: 59682
County Appeal: 63
Taxpayer: FITZMAURICE, MICHAEL J & PATRICIA J
Legal: CENTRAL VALLEY ADDITION TO CITY OF HARTFORD
Lot: 6A Block: 5
Motion by: Beninga Seconded by: Barth to approve the following: Changed Total Value from $227,100 To $77,100.
Ayes: 4 Nays: 0
Rec‑id: 24249
County Appeal: 64
Taxpayer: TRUMBLE, HENRY & TWYLA LIVING TRUST
Legal: VALLEY SPRINGS CITY ORIGINAL SUBD
Description: LOTS 1 TO
Lot:   3 Block: 12
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Land Value from $12,700 to $0.   Changed Na‑Bldg Value from $87,700 to $0.  Changed Total Value from $100,400 To $0.
Ayes: 4 Nays: 0
Rec‑id: 78553
County Appeal: 65
Taxpayer: HARR, RICHARD SR & AURELIA
Legal: PRAIRIE GARDENS PLACE TO CITY OF SIOUX FALLS
Lot: 32 Block:
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $247,500 to $97,500.  Changed Total Value from $277,400 To $127,400.
Ayes: 4 Nays: 0
Rec‑id: 52411
County Appeal: 66
Taxpayer: SHAY, OWEN W & DELAINE
Legal: WEST PARK ESTATES TO CITY OF SIOUX FALLS
Lot: 11 Block: 5
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $182,000 to $32,000.  Changed Total Value from $221,100 To $71,100.
Ayes: 4 Nays: 0
Rec‑id: 51994
County Appeal: 67
Taxpayer: JOYCE, VINCE
Legal: WEST MESA HIGHLANDS ADDN TO CITY OF SIOUX FALLS
Lot: 18 Block: 17
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $164,100 to $14,100.  Changed Total Value from $198,500 To $48,500.
Ayes: 4 Nays: 0
Rec‑id: 92442
County Appeal: 68
Taxpayer: PERRY, SHANNON JEFFERSON & TASHA PERRY
Legal: WESTVIEW ESTATES ADDITION TO THE CITY OF SIOUX FALLS
Lot: 6A Block: 3
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $229,000 to $79,000.  Changed Total Value from $250,600 To $100,600.
Ayes: 4 Nays: 0
Rec‑id: 79087
County Appeal: 69
Taxpayer: THOMAS, JOHN C & MICHELLE L
Legal: WILD FLOWER 3RD ADDN TO CITY OF SIOUX FALLS
Lot: 18 Block: 1
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $223,500 to $73,500.  Changed Total Value from $272,100 To $122,100.
Ayes: 4 Nays: 0
Rec‑id: 12840
County Appeal: 70
Taxpayer: STEPPAN, TIMOTHY J & ANGELA
Legal: WALL LAKE TOWNSHIP  101‑51
Description: E220’ SE1/4 SE1/4  (EX N208.71’ & EX S691.16’)  16 101 51
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $177,200 to $27,200.  Changed Total Value from $259,600 To $109,600.
Ayes: 4 Nays: 0
Rec‑id: 89065
County Appeal: 71
Taxpayer: CUSENBARY, NICHOLAS
Legal: HAZELTINE ADDITION TO THE CITY OF SIOUX FALLS
Lot:   1 Block: 7
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $257,800 to $107,800.  Changed Total Value from $307,900 To $157,900.
Ayes: 4 Nays: 0
Rec‑id: 89058
County Appeal: 72
Taxpayer: NEAL, CHARLES R
Legal: STONE RIDGE ESTATES TO THE CITY OF BRANDON
Lot:   9 Block: 5
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $286,100 to $136,100.  Changed Total Value from $361,100 To $211,100.
Ayes: 4 Nays: 0
Rec‑id: 19953
County Appeal: 73
Taxpayer: STAPERT, RUSSELL & MARY
Legal: L K W ADDN TO CITY OF CROOKS
Description: TRACT 1B
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $229,800 to $79,800.  Changed Total Value from $287,000 To $137,000.
Ayes: 4 Nays: 0
Rec‑id: 19917
County Appeal: 74
Taxpayer: JACOBS, MICHAEL & SAMANTHA
Legal: JOHNSONS 1ST ADDN TO CITY OF CROOKS
Lot: 16 Block: 3
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Land Value from $25,000 to $4,500.   Changed Na‑Bldg Value from $129,500 to $0.  Changed Total Value from $154,500 To $4,500.
Ayes: 4 Nays: 0
Rec‑id: 35235
County Appeal: 75
Taxpayer: HOVDESTAD, RICHARD W
Legal: HIGHLAND ADDN TO CITY OF SIOUX FALLS
Description: E 65’
Lot:   3 Block: 7
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Land Value from $23,200 to $0.   Changed Na‑Bldg Value from $107,000 to $0.  Changed Total Value from  $130,200 To $0.
Ayes: 4 Nays: 0
Rec‑id: 80650
County Appeal: 76
Taxpayer: SCHUMACHER, ROGER
Legal: SOUTHERN VISTAS ADDITION TO THE CITY OF SIOUX FALLS
Lot:   1 Block: 6
Motion by: Beninga Seconded by: Barth to approve the following:
Changed Na‑Bldg Value from $166,600 to $16,600.  Changed Total Value from $195,500 To $45,500.
Ayes: 4 Nays: 0
Rec‑id: 66852
County Appeal: 77
Taxpayer: MICKLE, DAVID & JENNIFER
Legal: RAEGAN ADDN TO CITY OF SIOUX FALLS
Lot: 20 Block: 9
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $198,800 to $48,800.  Changed Total Value from $233,600 To $83,600.
Ayes: 4 Nays: 0
Rec‑id: 59569
County Appeal: 78
Taxpayer: SCHRADER, DENNIS WAYNE & PATRICIA S
Legal: RUSTIC HILLS ADDN TO CITY OF SIOUX FALLS
Lot: 66 Block: 5
Motion by: Beninga Seconded by: Barth to approve the following:
Changed Na‑Bldg Value from $206,500 to $56,500.  Changed Total Value from $234,700 To $84,700.
Ayes: 4 Nays: 0
Rec‑id: 38690
County Appeal: 79
Taxpayer: NYGAARD, NYNA J
Legal: LEWIS ADDN TO CITY OF SIOUX FALLS
Lot: 14 Block: 2
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Land Value from $27,400 to $0.   Changed Na‑Bldg Value from $107,700 to $0.  Changed Total Value from  $135,100 To $0.
Ayes: 4 Nays: 0
Rec‑id: 36086
County Appeal: 80
Taxpayer: LEININGER, JACK & MARY E
Legal: HILLTOP HEIGHTS ADDN TO CITY OF SIOUX FALLS
Lot: 24 Block: 18
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Land Value from $30,700 to $8,800.   Changed Na‑Bldg Value from $128,100 to $0.  Changed Total Value from $158,800 To $8,800.
Ayes: 4 Nays: 0
Rec‑id: 51540
County Appeal: 81
Taxpayer: ALSGAARD, WAYNE
Legal: WARREN’S ADDN TO CITY OF SIOUX FALLS
Lot:   5 Block: 4
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $159,600 to $9,600.  Changed Total Value from $198,100 To $48,100.
Ayes: 4 Nays: 0
Rec‑id: 85013
County Appeal: 82
Taxpayer: MINOR, JOEL R & GINA M
Legal: TIMBER RIDGE ADDITION TO THE CITY OF DELL RAPIDS
Lot:   8 Block: 7
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $224,000 to $74,000.  Changed Total Value from $268,600 To $118,600. 
Ayes: 4 Nays: 0
Rec‑id: 57310
County Appeal: 83
Taxpayer: WHEELER, KATHRYN L & MICHAEL A
Legal: RIVER OAKS ADDN TO CITY OF SIOUX FALLS
Lot:   2 Block: 4
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $269,500 to $119,500.  Changed Total Value from $308,100 To $158,100.
Ayes: 4 Nays: 0
Rec‑id: 66426
County Appeal: 84
Taxpayer: WAJER, JEREMY J & NICOLE L
Legal: DELL RAPIDS TOWNSHIP  104‑49
Description: TRACT 2 FIEGEN’S ADDITION NW1/4 22 104 49
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $461,900 to $311,900.  Changed Total Value from $527,000 To $377,000.
Ayes: 4 Nays: 0
Rec‑id: 22073
County Appeal: 85
Taxpayer: LEMME, JERRY J & ROBIN A
Legal: DELL RAPIDS CITY ORIGINAL
Description: N 87’
Lot:   1 Block: 30
Motion by: Beninga Seconded by: Barth to approve the following:
Changed Na‑Land Value from $15,800 to $0.   Changed Na‑Bldg Value from $121,700 to $0.  Changed Total Value from $137,500 To $0.
Ayes: 4 Nays: 0
Rec‑id: 67414
County Appeal: 86
Taxpayer: NOLTE, DONALD J & REBECCA K HARTSUIKER
Legal: TRAUBS ADDN TO CITY OF BRANDON
Lot: 32 Block: 6
Motion by: Beninga Seconded by: Barth to approve the following:
Changed Na‑Bldg Value from $229,100 to $79,100.  Changed Total Value from $261,700 To $111,700.
Ayes: 4 Nays: 0
Rec‑id: 89861
County Appeal: 87
Taxpayer: SLACK, BRIAN S
Legal: COPPER CREEK ESTATES AN ADDN TO CITY OF SIOUX FALLS
Lot:   2 Block: 6
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $278,800 to $128,800.  Changed Total Value from $343,000 To $193,000.
Ayes: 4 Nays: 0
Rec‑id: 88903
County Appeal: 88
Taxpayer: JOHNSON, DONALD RAYMOND
Legal: CANTERBURY HEIGHTS ADDN TO CITY OF SIOUX FALLS
Description: UNIT A BLDG 19 CANTERBURY VILLAGE CONDOMINIUMS TRACT 2
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $311,100 to $161,100.  Changed Total Value from $337,000 To $187,000.
Ayes: 4 Nays: 0
Rec‑id: 91055
County Appeal: 89
Taxpayer: DICKMEYER, BRIAN A & KRISTEN
Legal: KELLY POINT SECOND ADDITION TO THE CITY OF HARTFORD
Lot:   8 Block: 1
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $347,300 to $197,300.  Changed Total Value from $412,300 To $262,300.
Ayes: 4 Nays: 0
Rec‑id: 31141
County Appeal: 90
Taxpayer: BOOKER, DARWIN
Legal: FAIRFAX & ROWLAND’S TO SIOUX FALLS
Description: S 66’ W1/2
Lot: Block: 16
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $152,500 to $2,500.  Changed Total Value from $187,500 To $37,500.
Ayes: 4 Nays: 0
Rec‑id: 91861
County Appeal: 91
Taxpayer: HOEKE, JUDY & THOMAS
Legal: HAZELTINE ADDITION TO THE CITY OF SIOUX FALLS
Lot: 3B Block: 10
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $247,500 to $97,500.  Changed Total Value from $284,300 To $134,300.
Ayes: 0 Nays: 0
Rec‑id: 21776
County Appeal: 92
Taxpayer: ORDAL, MICHAEL H
Legal: GUNDERSON ADDN TO CITY OF COLTON
Description: LOTS 7 TO
Lot:   9 Block: 1
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Land Value from $16,200 to $0.   Changed Na‑Bldg Value from $105,200 to $0.  Changed Total Value from  $121,400 To $0.
Ayes: 4 Nays: 0
Rec‑id: 76449
County Appeal: 93
Taxpayer: VOLDEN, JAMES & SONIA
Legal: PRAIRIE GARDENS ADDN TO CITY OF SIOUX FALLS
Lot: 26 Block: 12
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $257,200 to $107,200.  Changed Total Value from $305,900 To $155,900.
Ayes: 4 Nays: 0
Rec‑id: 57541
County Appeal: 94
Taxpayer: AKRIDGE, TIMOTHY
Legal: WEST MESA HIGHLANDS 2ND ADDN TO CITY OF SIOUX FALLS
Lot: 22 Block: 11
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Land Value from $34,600 to $28,700.   Changed Na‑Bldg Value from $144,100 to $0.  Changed Total Value from $178,700 To $28,700.
Ayes: 4 Nays: 0
Rec‑id: 88797
County Appeal: 95
Taxpayer: LONG, ADAM & STACEY
Legal: WILLOW RIDGE ADDITION TO THE CITY OF SIOUX FALLS
Lot:   4 Block: 6
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $264,100 to $114,100.  Changed Total Value from $331,100 To $181,100.
Ayes: 4 Nays: 0
Rec‑id: 64773
County Appeal: 96
Taxpayer: STEINEKE, JOHN A & LEAH J
Legal: WESTERN HGTS ADD TO CITY OF DELL RAPIDS
Description: (EX E8)
Lot:   3 Block: 3
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $210,500 to $60,500.  Changed Total Value from $236,200 To $86,200.
Ayes: 4 Nays: 0
Rec‑id: 84889
County Appeal: 97
Taxpayer: NELSON, HENRY F & MERRI L
Legal: WESTWOOD VALLEY ADDN TO CITY OF SIOUX FALLS
Lot: 6D Block: 2
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Land Value from $18,600 to $9,500.   Changed Na‑Bldg Value from $140,900 to $0.  Changed Total Value from $159,500 To $9,500.
Ayes: 4 Nays: 0
Rec‑id: 60229
County Appeal: 98
Taxpayer: CROFT, GORDON W & SHARON E
Legal: CLEARVIEW HEIGHTS 3RD ADDN TO CITY OF SIOUX FALLS
Lot:   9 Block: 1
Motion by: Beninga Seconded by: Barth to approve the following: UN‑ELIGIBLE
Ayes: 4 Nays: 0
Rec‑id: 17439
County Appeal: 113
Taxpayer: ERICKSON, CAROLYN F
Legal: PETERSON SUBD 34‑103‑49 SVERDRUP TOWNSHIP
Description: TINAS TRACT 1
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Land Value from $45,300 to $35,200.   Changed Na‑Bldg Value from $238,500 to $0.  Changed Total Value from $283,800 To $35,200.
Ayes: 4 Nays: 0
4/15/2021   8:59 AM
Jeff Barth, Gerald Beninga, Dean Karsky, Jean Bender present. MOTION by Bender, seconded by Barth, to amend the agenda and remove item #2. 4 ayes. MOTION by Bender, seconded by Barth, to re‑covene as a County Board of Equalization. 4 ayes.  MOTION by Barth, seconded by Bender, to approve the agenda. 4 ayes.  Chris Lilla, Director of Equalization, held the Hearing of Appeals. 
MOTION by Barth, seconded by Bender, to recess the County Board of Equalization until 1:45 P.M. 4 ayes. MOTION by Barth, seconded by Beninga, to re‑covene as the County Board of Equalization at 1:45 P.M. 4 ayes.  Continuation of the appeals were heard.  MOTION by Bender, seconded by Barth, to not hear late appeals that were received after March 11th and were not heard by the Local Equalization Board in accordance with SDCL 10‑11‑16 and SDCL 10‑11‑27. 4 ayes. MOTION by Barth, seconded by Bender,to adjourn the County Board of Equalization until 1:30 P.M at Thursday, April 22, 2021.
Rec‑id: 34637
County Appeal: 1
Taxpayer: BORCHARD, THOMAS D
Legal: HAYES ADDN TO CITY OF SIOUX FALLS
Description: S1/2 VAC 24TH ST LYING ADJ & N1/3 NE1/4
Lot: Block: 12
Motion by: Bender Seconded by: Barth to approve the following: No Change.
Ayes: 4 Nays: 0
Rec‑id: 11391
County Appeal: 120
Taxpayer: VERSCHOOR, ROBERT & STEPHANIE BENTS
Legal: CACTUS HEIGHTS 12‑101‑49 SIOUX FALL TOWNSHIP
Lot: 7A Block: 1
Motion by: Bender Seconded by: Beninga to approve the following:
No Change.
Ayes: 3 Nays: 1
Rec‑id: 22196
County Appeal: 137
Taxpayer: KLEIN, EDWARD P
Legal: DELL RAPIDS CITY ORIGINAL
Lot:   7 Block: 40
Motion by: Beninga Seconded by: Bender to approve the following: Changed Na‑Bldg Value from $123,300 to $98,500.  Changed Total Value from $142,400 To $117,600.
Ayes: 3 Nays: 1
Rec‑id: 51081
County Appeal: 5
Taxpayer: WILLIAMS, TOMI & CODEE CHANEY
Legal: VAN EPS ADDN TO CITY OF SIOUX FALLS
Lot:   8 Block: 9
Motion by: Bender Seconded by: Beninga to approve the following: No Change.
Ayes: 3 Nays: 1 ‑ Jeff Barth
Rec‑id: 10834
County Appeal: 8
Taxpayer: BROWN, JIMMIE L & ANGELINE K
Legal: INDIAN HILLS ESTATES N1/2 8‑101‑48 SPLIT ROCK TOWNSHIP
Description: TRACT 9
Motion by: Beninga Seconded by: Barth to approve the following:
No Change.
Ayes: 4 Nays: 0
Rec‑id: 17686
County Appeal: 123
Taxpayer: JOHNSON, KENNETH JAMES & HOLLY KAY
Legal: LYONS TOWNSHIP  103‑50
Description: E936.66’ N918.30’ NW 1/4 26 103 50
Motion by: Bender Seconded by: Beninga to approve the following: No Change.
Ayes: 4 Nays: 0
Rec‑id: 77665
County Appeal: 124
Taxpayer: SLY, MATTHEW D & JACKIE
Legal: HANSON MEADOW ADDN NW1/4  28‑103‑50 LYONS TOWNSHIP
Lot:   4 Block:
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $340,000 to $390,000.  Changed Total Value from $395,000 To $445,000.
Ayes: 4 Nays: 0
Rec‑id: 55461
County Appeal: 125
Taxpayer: BUNDE, TIMOTHY I & ANN M
Legal: LYONS TOWNSHIP  103‑50
Description: TR 1 BUNDES ADDN SW1/4  18 103 50
Motion by: Beninga Seconded by: Barth to approve the following:
Changed Na‑Bldg Value from $210,050 to $237,800.  Changed Total Value from $270,650 To $298,400.
Ayes: 4 Nays: 0
Rec‑id: 66392
County Appeal: 126
Taxpayer: BEGEMAN, ROGER EDWARD JR
Legal: HUMBOLDT TOWNSHIP  102‑52
Description: PT NE1/4 LYING N & E OF LOT 1 34 102 52
Motion by: Bender Seconded by: Beninga to approve the following: Changed Ag‑Bldg Value from $75,204 to $90,000.  Changed Total Value from $280,304 To $295,100.
Ayes: 4 Nays: 0
Rec‑id: 80811
County Appeal: 127
Taxpayer: LIEDTKE LIVING TRUST BY KIM B & GWENDOLYN LIEDTKE TR
Legal: HUMBOLDT TOWNSHIP  102‑52
Description: E660.33 N660.33 TRACT 1 STOFFERAHNS ADDITION SE1/4 19 102 52
Motion by: Beninga Seconded by: Bender to approve the following: No Change.
Ayes: 3 Nays: 1 ‑ Jeff Barth
Rec‑id: 54802
County Appeal: 128
Taxpayer: GREEN, STEVE & JACQUELINE & JENNIFER ELLEN & ERIC JAMES
Legal: BUFFALO TOWNSHIP  104‑52
Description: TRACT 1 KLOXIN’S 2ND ADDITION S1/2 SW1/4 14 104 52
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $114,240 to $118,700.   Changed Na‑Bldg Value from $268,253 to $312,200.  Changed Total Value from $382,493 To $430,900.
Ayes: 4 Nays: 0
Rec‑id: 12037
County Appeal: 129
Taxpayer: TAGUE, SHANNON A
Legal: COUNTRY ACRES 2ND ADDN  31‑101‑50 WAYNE TOWNSHIP
Lot: 2B Block: 3
Motion by: Bender Seconded by: Barth to approve the following:
Changed Na‑Bldg Value from $320,172 to $366,800.  Changed Total Value from $373,372 To $420,000.
Ayes: 4 Nays: 0
Rec‑id: 64155
County Appeal: 130
Taxpayer: LEE, RANDY S
Legal: WALL LAKE TOWNSHIP  101‑51
Description: TRACT 1 KALB’S ADDN SW1/4 10 101 51
Motion by: Bender Seconded by: Barth to approve the following:
No Change.
Ayes: 4 Nays: 0
Rec‑id: 26748
County Appeal: 2
Taxpayer: WAAGMEESTER, MYRON H & JULIE K
Legal: BOULEVARD ADDN TO CITY OF SIOUX FALLS
Lot:   2 Block: 5
Motion by: Bender Seconded by: Barth to approve the following:
No Change.
Ayes: 4 Nays: 0
Rec‑id: 76215
County Appeal: 7
Taxpayer: JENSEN, RON & NATASHA
Legal: EDISON TOWNSHIP  103‑48
Description: TRACT 3, INCL LOT A, NUSSBSAUM’S ADDITION SW1/4 32 103 48
Motion by: Barth Seconded by: Bender to approve the following: Changed Ag‑Land Class from no class code to C.   Changed Ag‑Land Value from $0 to $53,200.   Changed Na‑Land Class from CS to  0.   Changed Na‑Land Value from $159,500 to $0.   Changed Na‑Bldg Value from $489,826 to $583,400.  
Changed Total Value from $649,326 To $636,600.
Ayes: 4 Nays: 0
Rec‑id: 76177
County Appeal: 121
Taxpayer: BECK, MARK A & KATHLEEN A
Legal: EDISON TOWNSHIP  103‑48
Description: TRACT A FIEGEN’S ADDITION NE1/4 17 103 48
Motion by: Beninga Seconded by: Barth to approve the following:
Changed Na‑Bldg Value from $247,300 to $273,800.  Changed Total Value from $324,500 To $351,000.
Ayes: 4 Nays: 0
Rec‑id: 16699
County Appeal: 9
Taxpayer: ELLEFSON, ROYAL L & DARCY J
Legal: EDISON TOWNSHIP  103‑48
Description: TRACT 1 PLAHN’S ADDITION SE1/4 5 103 48
Motion by: Beninga Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $308,200 to $326,000.  Changed Total Value from $407,200 To $425,000.
Ayes: 4 Nays: 0
Rec‑id: 17387
County Appeal: 131
Taxpayer: MILNER, RICK D & JULIE A
Legal: SVERDRUP TOWNSHIP  103‑49
Description: E 379.5’ W1/2 NE1/4 NE1/4 & SE1/4 NE 1/4 NE 1/4 36 103 49
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $131,000 to $136,100.   Changed Na‑Bldg Value from $201,000 to $223,400.  Changed Total Value from $332,000 To $359,500.
Ayes: 4 Nays: 0
Rec‑id: 62244
County Appeal: 10
Taxpayer: KNOCHENMUS, SCOTT & JAYNE
Legal: SIOUX FALLS TOWNSHIP  101‑49
Description: KNOCHENMUS ADDITION SE1/4NE1/4 12‑101‑49
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $50,000 to $63,200.  Changed Total Value from $60,000 To $73,200.
Ayes: 4 Nays: 0
Rec‑id: 78454
County Appeal: 132
Taxpayer: SINCLAIR, ERIC & NEALA
Legal: GOLDEN SHORE ADDN NE1/4 21‑101‑51 WALL LAKE TWNSP
Lot:   3 Block: 1
Motion by: Barth Seconded by: Beninga to approve the following: Changed Na‑Bldg Value from $587,400 to $500,100.  Changed Total Value from $737,300 To $650,000.
Ayes: 4 Nays: 0
Rec‑id: 86227
County Appeal: 111
Taxpayer: ODE, ALEX & ALICIA
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: LOT A TRACT 1 ODE ADDITION S1/2 SE1/4 22 101 48
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $50,000 to $71,100.   Changed Na‑Bldg Value from $310,000 to $327,800.  Changed Total 
Value from $360,000 To $398,900.
Ayes: 4 Nays: 0
Rec‑id: 10944
County Appeal: 112
Taxpayer: MONAHAN, JOHN & BONNIE LIVING TRUST
Legal: PINE HILL ADDITION 29‑101‑48 SPLIT ROCK TOWNSHIP
Description: LOTS 3 &
Lot:   4 Block: 3
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $57,000 to $69,000.   Changed Na‑Bldg Value from $164,200 to $170,800.  Changed Total 
Value from $221,200 To $239,800.
Ayes: 4 Nays: 0
Rec‑id: 59065
County Appeal: 133
Taxpayer: SCOTT, GLENN H & GAYLIN J
Legal: VALLEY SPRINGS TOWNSHIP  101‑47
Description: TR 1 SCOTT BROS ADDN & S34.24 RDS W10.6 RDS E60 RDS & S41.25 RDS W21 RDS E81 RDS SE1/4 27‑101‑47
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $235,100 to $265,100.  Changed Total Value from $269,200 To $299,200.
Ayes: 4 Nays: 0
Rec‑id: 59393
County Appeal: 135
Taxpayer: ASSAM, SAMUEL R
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: PROFFESSOR’S ADDN S1/2 SE1/4 17 101 48
Motion by: Bender Seconded by: Barth to approve the following: Changed Na‑Land Value from $33,600 to $103,000.  Changed Total Value from $712,200 To $781,600.
Ayes: 4 Nays: 0
Rec‑id: 57985
County Appeal: 136
Taxpayer: ASSAM, SAMUEL ROBERT & SUSAN WINIFRED
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: W348.48’ E1900’ S249.87’ SW1/4 SE1/4  17 101 48
Motion by: Bender Seconded by: Beninga to approve the following: Changed Na‑Land Value from $33,600 to $103,000.  Changed Total Value from $134,600 To $204,000.
Ayes: 4 Nays: 0
Rec‑id: 55659
County Appeal: 99
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: ICR ABANDONED ROW (EX H‑5 & H‑6 & H‑7 & EX PREHEIM’S ADDN) NW1/4 27 101 48
Motion by: Bender Seconded by: Barth to approve the following:  Changed Ag‑Land Class from no class code to C.   Changed Ag‑Land Value from $0 to $3,300. Changed Na‑Land Value from $2,800 to $0.  Changed Total Value from $2,800 To $3,300.
Ayes: 4 Nays: 0
Rec‑id: 55660
County Appeal: 100
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: ICR ABANDONED ROW NE 1/4 27 101 48
Motion by: Bender Seconded by: Barth to approve the following: Changed Ag‑Land Class from no class code to C.   Changed Ag‑Land Value from $0 to $15,900.   Changed Na‑Land Class from C to  .   Changed Na‑Land Value from $5,500 to $0.  Changed Total Value from $5,500 To $15,900.
Ayes: 4 Nays: 0
Rec‑id: 55661
County Appeal: 101
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: ICR ABANDONED ROW NW1/4  26 101 48
Motion by: Barth Seconded by: Beninga to approve the following: Changed Ag‑Land Class from no class code to C.   Changed Ag‑Land Value from $0 to $2,500. Changed Na‑Land Value from $3,200 to $0.  Changed Total Value from $3,200 To $2,500.
Ayes: 4 Nays: 0
Rec‑id: 55662
County Appeal: 102
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: ICR ABANDONED ROW SW1/4  26 101 48
Motion by: Bender Seconded by: Beninga to approve the following: Changed Ag‑Land Class from no class code to C.   Changed Ag‑Land Value from $0 to $9,200. Changed Na‑Land Value from $3,200 to $0.  Changed Total Value from $3,200 To $9,200.
Ayes: 4 Nays: 0
Rec‑id: 55663
County Appeal: 103
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: ICR ABANDONED ROW SE1/4 (EX PT LOCATED S OF AND ADJ TO TR 1 SPLIT ROCK FEEDS ADDN & EX TR 1 ICRR ADDN) 26 101 48
Motion by: Beninga Seconded by: Bender to approve the following: Changed Ag‑Land Class from no class code to C.   Changed Ag‑Land Value from $0 to $17,000. Changed Na‑Land Value from $8,100 to $0.  Changed Total Value from $8,100 To $17,000.
Ayes: 4 Nays: 0
Rec‑id: 55664
County Appeal: 104
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: ICR ABANDONED ROW SW1/4  25 101 48
Motion by: Barth Seconded by: Bender to approve the following: Changed Ag‑Land Class from no class code to C.   Changed Ag‑Land Value from $0 to $39,600. Changed Na‑Land Value from $4,700 to $0.  Changed Total Value from $4,700 To $39,600.
Ayes: 4 Nays: 0
Rec‑id: 10550
County Appeal: 105
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: PERRY’S TRACT 1 SE 1/4 26 101 48
Motion by: Barth Seconded by: Beninga to approve the following: Changed Ag‑Land Class from no class code to C.   Changed Ag‑Land Value from $0 to $5,300. Changed Na‑Land Value from $71,500 to $0.  Changed Total Value from $71,500 To $5,300.
Ayes: 4 Nays: 0
Rec‑id: 57567
County Appeal: 106
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: CRONN’S TRACT 1 N1/2 27 101 48
Motion by: Bender Seconded by: Beninga to approve the following:
Changed Ag‑Land Class from no class code to C.   Changed Ag‑Land Value from $0 to $4,500.Changed Na‑Land Value from $2,344 to $0.  Changed Total Value from $2,344 To $4,500.
Ayes: 4 Nays: 0
Rec‑id: 72783
County Appeal: 107
Taxpayer: VFS LLC
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: TRACT 1 (EX LOTS 1 & 2 & EX LOT 2 R IVER VIEW VISTAS ADDN) JEANNE’S ADD N NE1/4 & SE1/4  28‑101‑48
Motion by: Barth Seconded by: Beninga to approve the following: No Change.
Ayes: 4 Nays: 0
Rec‑id: 10460
County Appeal: 108
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: 20‑101‑48 SIOUX FALLS CITY UNPLATTED
Description: TRACT 3 PERRY WARREN ESTATES (EX LOT H‑1, H‑2, H‑3 & LOT X & EX PONDEROSA PLACE ADDN) S1/2 SW1/4
Motion by: Barth Seconded by: Beninga to approve the following: No Change.
Ayes: 0 Nays: 0
Rec‑id: 90420
County Appeal: 109
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: PONDEROSA HIGHLANDS ADDITION TO THE CITY OF SIOUX FALLS
Lot: 1A Block: 2
Motion by: Beninga Seconded by: Bender to approve the following: No Change.
Ayes: 4 Nays: 0
Rec‑id: 90422
County Appeal: 110
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: PONDEROSA HIGHLANDS ADDITION TO THE CITY OF SIOUX FALLS
Lot: 2A Block: 3
Motion by: Beninga Seconded by: Barth to approve the following:
No Change.
Ayes: 4 Nays: 0
Rec‑id: 10404
County Appeal: 139
Taxpayer: ASSAM, F & K FAMILY LLC & LORI DEWITT
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: SE 1/4 SE 1/4 (EX W208.71’ E928.71’ S241.71’ & EX W168.01’ E336.02’ S259.29’ & EX PROFESSORS 2ND ADDN) 17 101 48
Motion by: Bender Seconded by: Beninga to approve the following: Changed Na‑Land Value from $39,955 to $174,100.  Changed Total Value from $120,255 To $254,400.
Ayes: 3 Nays: 1 ‑ Jeff Barth
Rec‑id: 10408
County Appeal: 140
Taxpayer: RESIDENCE PARCEL TRUST BY SAMUEL R ASSAM & LORI L DEWITT
Legal: SPLIT ROCK TOWNSHIP  101‑48
Description: SW1/4 SE1/4 (EX W348.48’ E1900’ S249.87’ & EX PROFESSOR’S ADDN) 17 101 48
Motion by: Bender Seconded by: Beninga to approve the following:
Changed Na‑Land Value from $80,532 to $174,800.  Changed Total Value from $425,532 To $519,800.
Ayes: 4 Nays: 0
Rec‑id: 55667
County Appeal: 114
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: VALLEY SPRINGS TOWNSHIP  101‑47
Description: ICR ABANDONED ROW NE1/4  31 101 47
Motion by: Bender Seconded by: Beninga to approve the following: Changed Ag‑Land Class from no class code to C.   Changed Ag‑Land Value from $0 to $14,700. Changed Na‑Land Value from $7,500 to $0.  Changed Total Value from $7,500 To $14,700.
Ayes: 4 Nays: 0
Rec‑id: 55666
County Appeal: 115
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: VALLEY SPRINGS TOWNSHIP  101‑47
Description: ICR ABANDONED ROW(EX ABAN ROW ABUTT ING RODMN TR 1 NW 1/4 31 101 47
Motion by: Bender Seconded by: Beninga to approve the following: Changed Ag‑Land Class from no class code to C.   Changed Ag‑Land Value from $0 to $20,300. Changed Na‑Land Value from $10,000 to $0.  Changed Total Value from $10,000 To $20,300.
Ayes: 4 Nays: 0
Rec‑id: 55668
County Appeal: 116
Taxpayer: ASSAM, F & K FAMILY LLC
Legal: VALLEY SPRINGS TOWNSHIP  101‑47
Description: ICR ABANDONED ROW SE1/4  31 101 47
Motion by: Beninga Seconded by: Barth to approve the following: Changed Ag‑Land Class from no class code to C.   Changed Ag‑Land Value from $0 to $7,800. Changed Na‑Land Value from $3,900 to $0.  Changed Total Value from $3,900 To $7,800.
Ayes: 4 Nays: 0
Rec‑id: 13567
County Appeal: 122
Taxpayer: ETRHEIM, BRYAN D & DONNA J
Legal: RED ROCK TOWNSHIP  102‑47
Description: TR 1A ERICKSONS’S ADD E 1/2 SE 1/4 9 102 47
Motion by: Karsky Seconded by: Beninga to approve the following:
Changed Ag‑Land Class from no class code to C.   Changed Ag‑Land Value from $0 to $47,300. Changed Na‑Land Value from $122,500 to $0. Changed Na‑Bldg Class from C1S to  C1S.   Changed Na‑Bldg Value from $339,214 to $380,800.   Changed Total Value from $461,714 To $428,100.
Ayes: 4 Nays: 0
Rec‑id: 82002
County Appeal: 118
Taxpayer: BOYD, BRUCE
Legal: RED ROCK TOWNSHIP  102‑47
Description: TRACT 1 GAGE’S ADDITION NE1/4 SE1/4 9 102 47
Motion by: Bender Seconded by: Beninga to approve the following: Changed Na‑Bldg Value from $170,000 to $186,300.  Changed Total Value from $249,000 To $265,300.
Ayes: 4 Nays: 0
Rec‑id: 64274
County Appeal: 6
Taxpayer: BORCHARDT, DEAN A & SONJA H
Legal: TALLGRASS ADDN TO CITY OF BRANDON
Lot:   5 Block: 2
Motion by: Bender Seconded by: Beninga to approve the following:
Changed Na‑Bldg Value from $228,100 to $252,100.  Changed Total Value from $276,000 To $300,000.
Ayes: 4 Nays: 0
Rec‑id: 89040
County Appeal: 117
Taxpayer: WHITMAN, DILLON R & TALOR M FOSTER
Legal: COPPER CREEK HEIGHTS AN ADDN TO CITY OF SIOUX FALLS
Lot: 10 Block: 19
Motion by: Bender Seconded by: Beninga to approve the following:
No Change.
Ayes: 3 Nays: 1 ‑ Jeff Barth
Rec‑id: 13111
County Appeal: 134
Taxpayer: SCOTT, MARK K & WANDA K
Legal: COUNTRY VILLA ESTATES ADDN  26‑101‑51 WALL LAKE TOWNSHIP
Lot:   1 Block: 5
Motion by: Beninga Seconded by: Bender to approve the following: No Change.
Ayes: 4 Nays: 0
4/27/2021   1:49 PM
MOTION by Barth, seconded by Bender,to adjourn the County Board of Equalization until 1:30 P.M at Thursday, April 22, 2021.
4/22/2021   1:25 PM
Jeff Barth, Gerald Beninga, Dean Karsky, Cindy Heiberger, Jean Bender presen. MOTION by Bender, seconded by Beninga, to re‑covene as a County Board of Equalization. 5 ayes.  MOTION by Bender, seconded by Barth, to approve the agenda. 5 ayes. MOTION by Beninga, seconded by Barth, to allow the Director of Equalization to make necessary changes for the year of 2021 pursuant to 10‑11‑26. 5 ayes. Chris Lilla, Director of Equalization, held the Hearing of Appeals. MOTION by Barth, seconded by Bender, to adjourn the County Board of Equalization.4 ayes.
Rec‑id: 54519
County Appeal: 147
Taxpayer: VICTORIA ESTATES LIMITED PARTNERSHIP ETAL
Legal: 24‑101‑50 SIOUX FALLS CITY UNPLATTED
Description: TRACT 3 (EX LOT 1) & LOT 1 LOT A TRACT 4 & LOT H1 & LOTS E‑1, E‑2, & E‑3 OF TRACT 3 & LOT 
E‑1 LOT 1 LOT A TRACT 4 SW1/4
Motion by: Bender Seconded by: Barth to approve the following: No Change.
Ayes: 5 Nays: 0
Rec‑id: 54343
County Appeal: 153
Taxpayer: BLUEBIRD REAL ESTATE HOLDINGS LLC
Legal: 30‑101‑49 SIOUX FALLS CITY UNPLATTED
Description: S900 E822.8 NE1/4 SW1/4 (EX W17 E50 ST & H‑1 & H‑2 & EX VISTA PARK ADDN)
Motion by: Heiberger Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $9,200,000 to $8,986,900.
Ayes: 5 Nays: 0
Rec‑id: 29994
County Appeal: 154
Taxpayer: SAND DOLLAR HOSPITALITY LLC
Legal: DOWNTOWN CENTER URBAN RENEWAL SUBD TO CITY OF SIOUX FALLS
Lot: 6R3 Block: 1
Motion by: Heiberger Seconded by: Barth to approve the following: Changed Na‑Bldg Value from $2,948,200 to $2,434,000.  Changed Total Value from $3,240,700 To $2,726,500.
Ayes: 5 Nays: 0
Rec‑id: 70899
County Appeal: 138
Taxpayer: MICHAELS HOLDINGS INC
Legal: 14‑101‑49 SIOUX FALLS CITY UNPLATTED
Description: TRACT 21A CO AUD SUB SW1/4
Motion by: Bender Seconded by: Barth to approve the following:
No Change.
Ayes: 5 Nays: 0
Rec‑id: 37203
County Appeal: 141
Taxpayer: KLINGER PROPERTIES ATTN: REAL ESTATE
Legal: HY‑VEE ADDN TO CITY OF SIOUX FALLS
Description: TRACT 1 (EX S17 ST) & TRACTS 2, 3 & 4
Motion by: Heiberger Seconded by: Barth to approve the following No Change.
Ayes: 0 Nays: 0
Rec‑id: 46853
County Appeal: 142
Taxpayer: SM EMPIRE MALL LLC C/O HY‑VEE
Legal: SIOUX EMPIRE ADDITION TO CITY OF SIOUX FALLS
Description: BEGINNING SE COR TR 8 W975 THENCE N279.5 THENCE E40.2 THENCE ARC DISTANCE 80.10 CONCAVE NWLY WITH 130 RADIUS THENCE E233.66 THENCE S39.24 THENCE E376.0 THENCE ARC DISTANCE 314.16 CONCAVE NWLY WITH 200 RADIUS THENCE N50 THENCE E50 THENCE S592.28 TO POB & TR 8 (EX W566 E616 N250 ETAL & H‑1)
Motion by: Barth Seconded by: Beninga to approve the following: No Change.
Ayes: 5 Nays: 0
Rec‑id: 54234
County Appeal: 143
Taxpayer: COOK, ELIZABETH W FAMILY LTD C/O HY‑VEE INC
Legal: 28‑101‑49 SIOUX FALLS CITY UNPLATTED
Description: TRS 23 THRU 27 CAS & CAS 117 X 110 SW COR S1/2 SW1/4 & N1/2 SW1/4 SW1/4 (EX W313.8 & EX  W34.5’ E396’ N165’ & EX E80’ W459.8’ N165’ & EX W66’ S OF TR 1 BOARD OF REALTORS ADDN & EX PLATTED PARTS) 28‑101‑49
Motion by: Heiberger Seconded by: Barth to approve the following: No Change.
Ayes: 5 Nays: 0
Rec‑id: 66943
County Appeal: 144
Taxpayer: RIBOB LLC ATTN: REAL ESTATE
Legal: MARION PLACE ADDN TO CITY OF SIOUX FALLS
Description: TRACT 5 (EX LOT H1)
Motion by: Barth Seconded by: Beninga to approve the following:
No Change.
Ayes: 5 Nays: 0
Rec‑id: 61098
County Appeal: 145
Taxpayer: HY‑VEE INC
Legal: SUNSHINE ADDN TO CITY OF SIOUX FALLS
Description: TRACT 1
Motion by: Heiberger Seconded by: Barth to approve the following:
No Change.
Ayes: 5 Nays: 0
Rec‑id: 53953
County Appeal: 146
Taxpayer: HY‑VEE INC
Legal: 18‑101‑49 SIOUX FALLS CITY UNPLATTED
Description: S 98.8’ N 646.6’ TRACT 2 CO AUD SUB S1/2 SW1/4
Motion by: Heiberger Seconded by: Beninga to approve the following: No Change.
Ayes: 5 Nays: 0
Rec‑id: 36415
County Appeal: 160
Taxpayer: TZADIK SIOUX FALLS PORTPOLIO I LLC
Legal: HOLIDAY ESTATES ADDN TO CITY OF SIOUX FALLS
Description: W 4’ 2 & ALL
Lot:   1 Block: 7
Motion by: Heiberger Seconded by: Barth to approve the following:
No Change.
Ayes: 5 Nays: 0
Rec‑id: 36416
County Appeal: 161
Taxpayer: TZADIK SIOUX FALLS PORTPOLIO I LLC
Legal: HOLIDAY ESTATES ADDN TO CITY OF SIOUX FALLS
Description: E 50’ 2 & W 31’
Lot:   3 Block: 7
Motion by: Heiberger Seconded by: Barth to approve the following:
No Change.
Ayes: 0 Nays: 0
Rec‑id: 36417
County Appeal: 162
Taxpayer: TZADIK SIOUX FALLS PORTPOLIO I LLC
Legal: HOLIDAY ESTATES ADDN TO CITY OF SIOUX FALLS
Description: E 23’ 3 & ALL 4 & W 8’ 
Lot:   5 Block: 7
Motion by: Bender Seconded by: Barth to approve the following: No Change.
Ayes: 5 Nays: 0
Rec‑id: 36418
County Appeal: 163
Taxpayer: TZADIK SIOUX FALLS PORTPOLIO I LLC
Legal: HOLIDAY ESTATES ADDN TO CITY OF SIOUX FALLS
Description: E46 LOT 5 & (EX E16)
Lot:   6 Block: 7
Motion by: Heiberger Seconded by: Barth to approve the following: No Change.
Ayes: 5 Nays: 0
Rec‑id: 36419
County Appeal: 164
Taxpayer: TZADIK SIOUX FALLS PORTPOLIO I LLC
Legal: HOLIDAY ESTATES ADDN TO CITY OF SIOUX FALLS
Description: E16 LOT 6 & ALL LOTS 7 THRU (EX LOT H1)
Lot: 11 Block: 7
Motion by: Barth Seconded by: Heiberger to approve the following:
No Change.
Ayes: 5 Nays: 0
Rec‑id: 74973
County Appeal: 148
Taxpayer: MENARD INC ATTN: CORPORATE ACCOUNTING
Legal: MENARDS 3RD ADDN TO CITY OF SIOUX FALLS
Lot:   1 Block:
Motion by: Bender Seconded by: Barth to approve the following: No Change.
Ayes: 5 Nays: 0
Rec‑id: 64934
County Appeal: 149
Taxpayer: MENARD INC ATTN: CORPORATE ACCOUNTING
Legal: SWENSONS ADDN TO CITY OF SIOUX FALLS
Description: TR 1 & TR 2A MENARDS 2ND ADDN & TR 1 LOT 2 & LOT A TR 3 LOT 2 & LOT B (EX E197’) TR 3 LOT 2 S F FARMSTEAD RE‑SUBD & (EX TR 2A MENARD’S 2ND ADDN) LOTS 1, 2 &
Lot:   3 Block:
Motion by: Barth Seconded by: Heiberger to approve the following: No Change.
Ayes: 5 Nays: 0
Rec‑id: 64980
County Appeal: 150
Taxpayer: TZADIK SIOUX FALLS PORTFOLIO I LLC
Legal: SANDY CREEK ADDN TO CITY OF SIOUX FALLS SD
Lot: A1 Block:
Motion by: Barth Seconded by: Heiberger to approve the following: No Change.
Ayes: 5 Nays: 0
Rec‑id: 61709
County Appeal: 171
Taxpayer: TZADIK SIOUX FALLS PORTFOLIO I LLC
Legal: RIVER RUN ADDN TO CITY OF SIOUX FALLS
Description: TRACT C
Motion by: Barth Seconded by: Heiberger to approve the following No Change.
Ayes: 4 Nays: 0
Rec‑id: 29322
County Appeal: 152
Taxpayer: TZADIK SIOUX FALLS PORTFOLIO I LLC
Legal: COVINGTON HEIGHTS ADDN TO CITY OF SIOUX FALLS
Description: E 20’ 5 & W 64’
Lot:   4 Block: 6
Motion by: Bender Seconded by: Barth to approve the following:
No Change.
Ayes: 4 Nays: 0
Rec‑id: 29323
County Appeal: 151
Taxpayer: TZADIK SIOUX FALLS PORTFOLIO I LLC
Legal: COVINGTON HEIGHTS ADDN TO CITY OF SIOUX FALLS
Description: W 90’
Lot:   5 Block: 6
Motion by: Heiberger Seconded by: Barth to approve the following:
No Change.
Ayes: 4 Nays: 0
Rec‑id: 51062
County Appeal: 157
Taxpayer: TZADIK SIOUX FALLS PORTFOLIO I LLC
Legal: VAN EPS ADDN TO CITY OF SIOUX FALLS
Lot:   6 Block: 5
Motion by:  Seconded by:  to approve the following:
Ayes: 0 Nays: 0
Rec‑id: 51070
County Appeal: 156
Taxpayer: TZADIK SIOUX FALLS PORTFOLIO I LLC
Legal: VAN EPS ADDN TO CITY OF SIOUX FALLS
Description: LOTS 7 TO 9 & S11’
Lot: 10 Block: 6
Motion by:  Seconded by:  to approve the following:
Ayes: 0 Nays: 0
Rec‑id: 51071
County Appeal: 158
Taxpayer: TZADIK SIOUX FALLS PORTFOLIO I LLC
Legal: VAN EPS ADDN TO CITY OF SIOUX FALLS
Description: N33’ LOT 10 & ALL 11 &
Lot: 12 Block: 6
Motion by:  Seconded by:  to approve the following:
Ayes: 0 Nays: 0
Rec‑id: 41282
County Appeal: 155
Taxpayer: TZADIK SIOUX FALLS PORTFOLIO I LLC
Legal: PARK ADDN TO CITY OF SIOUX FALLS
Description: RICHARDSON’S SUB 4 THRU
Lot:   6 Block: 4
Motion by: Barth Seconded by: Heiberger to approve the following:
Changed Na‑Bldg Value from $670,600 to $589,800.  Changed Total Value from $714,200 To $633,400.
Ayes: 4 Nays: 0
Rec‑id: 61071
County Appeal: 165
Taxpayer: TZADIK SIOUX FALLS PORTFOLIO I LLC
Legal: SAVAGE’S TRS NE1/4 NE1/4 15 101 49 IN CITY OF SIOUX FALLS
Description: TRACT 1
Motion by: Bender Seconded by: Barth to approve the following:
Changed Na‑Bldg Value from $1,662,800 to $1,492,800.  Changed Total Value from $1,797,800 To $1,627,800.
Ayes: 4 Nays: 0
Rec‑id: 61072
County Appeal: 166
Taxpayer: TZADIK SIOUX FALLS PORTFOLIO I LLC
Legal: SAVAGE’S TRS NE1/4 NE1/4 15 101 49 IN CITY OF SIOUX FALLS
Description: TRACT 2
Motion by: Heiberger Seconded by: Barth to approve the following:
Changed Na‑Bldg Value from $1,663,800 to $1,492,800.  Changed Total Value from $1,798,800 To $1,627,800.
Ayes: 4 Nays: 0
Rec‑id: 70803
County Appeal: 159
Taxpayer: EPSV INVESTMENTS LLC
Legal: RIVER MARKET ADDN TO CITY OF SIOUX FALLS
Description: (EX LOT E‑1)
Lot: 5A Block:
Motion by: Barth Seconded by: Heiberger to approve the following:
Changed Na‑Bldg Value from $1,591,900 to $1,339,300.  Changed Total Value from $2,729,600 To $2,477,000.
Ayes: 4 Nays: 0
Rec‑id: 25797
County Appeal: 167
Taxpayer: 100 SOUTH SPRING LLC C/O RICHARD LANDBORG
Legal: BENNETT’S 1ST ADDN TO CITY OF SIOUX FALLS
Description: 14 TO 16 & W 100’ 17 &
Lot: 18 Block: 4
Motion by: Barth Seconded by: Heiberger to approve the following: No Change.
Ayes: 4 Nays: 0
Rec‑id: 38659
County Appeal: 168
Taxpayer: PROSPECT PLAZA LLC C/O RICHARD LANDBORG
Legal: LEWIS ADDN TO CITY OF SIOUX FALLS
Description: LOTS 2, 3, 3A, 16A & (EX N42)
Lot: 16 Block: 1
Motion by: Bender Seconded by: Barth to approve the following:
No Change.
Ayes: 4 Nays: 0
Rec‑id: 38658
County Appeal: 169
Taxpayer: PROSPECT PLAZA LLC C/O RICHARD LANDBORG
Legal: GRIGSBY’S ADDN TO CITY OF SIOUX FALLS
Description: LOT 1 (EX W7) BLOCK 1 LEWIS ADDN & LOT 8 (EX W7) & S18 (EX W7)
Lot:   9 Block: 3
Motion by: Heiberger Seconded by: Barth to approve the following: No Change.
Ayes: 4 Nays: 0
Rec‑id: 38674
County Appeal: 170
Taxpayer: PROSPECT PLAZA LLC C/O RICHARD LANDBORG
Legal: LEWIS ADDN TO CITY OF SIOUX FALLS
Description: E7 VAC SPRING AVE LYING ADJ & N42
Lot: 16 Block: 1
Motion by: Heiberger Seconded by: Barth to approve the following: No Change.
Ayes: 4 Nays: 0
4/27/2021   1:51 PM
Motion by Barth, seconded by Bender, to adjourn the Board of Equalizations.
Dean Karsky
Chair
ATTEST:
Rhonda Bennett
Deputy Auditor
Published at the approximate cost of $819.69.
May 5, 2021

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